The Madras High Court rendered the GST department to take adequate measures by guiding the GST network, New Delhi for furnishing the needed changes in the architecture of the GST web portal for permitting the applicant to furnish their GST return and pay the tax or penalty or fine.
The single bench of Justice Anitha Sumanth found that the tax payment, interest, fine, and others would not be permitted to be incurred or managed from and out of any ITC which might not be used or claimed in the applicant’s hands.
The writ petitioners, opposed the orders issued on different dates to cancel the registrations beneath the provision of the Tamil Nadu Goods and Services Tax Act, 2017.
The applicant forgot various chances which would get extended to them after GST registration cancellation through the method of amnesty schemes in which the dealers would be provided with the time extension to avail the required process to bring back the cancelled registration.
The Tamil Nadu Goods and Services Tax Act, 2017 comprises two in-built modes to enable revocation of cancellation, or restoration.
One of the remedies under section 30 would provide the advantage to be claimed within 30 days from the cancellation date of the order. There is no applicant in the batch that has furnished the applications in terms of Section 30.
The other remedy is relevant to furnishing the petition to the Appellate Authority and needs to be claimed for a duration of 3 months from the date of communication of the cancellation order to the dealer.
The applicant mentioned, he had taken the advantage of the appellate remedy, however, they get late with a delay of one year and eight days. The petition included the return for the duration of 6 months with the admitted tax. The duration of 2 years three months, and three days is the delay. The appeal was submitted along with the 6-month returns and admitted tax.
In another writ petition, the delay was specified to be for the duration of 165 days. The appeal was submitted along with the 6-month returns and admitted tax. The appeal is been rejected by the appellate authority with respect to which the current writ petitions would have furnished.
The cancellation order arrived prematurely, when the default in return filing was merely for one month, opposite the statutory provision. September 2020 return was mentioned to get furnished engaging with the admitted tax for both months.
“The petitioners are permitted to file their GST returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted, which has not been paid prior to cancellation, along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty-five (45) days from the date of receipt of a copy of this order, if it has not been already paid,” the court revealed.
The court said that once the tax, penalty, and returns would get paid the registration will get started quickly.
